商業(yè)銀行合規(guī)管理實(shí)用手冊(cè)

1、商業(yè)銀行合規(guī)管理實(shí)用手冊(cè)(附光盤)商業(yè)銀行合規(guī)管理實(shí)用手冊(cè) 序言 市場(chǎng)經(jīng)濟(jì)就是法治經(jīng)濟(jì)。金融市場(chǎng)在市場(chǎng)經(jīng)濟(jì)體系中占有極其重要的基礎(chǔ)地位，而銀行業(yè)在金融市場(chǎng)中又具有舉足輕重的地位，因此如何運(yùn)用法律手段在銀行業(yè)領(lǐng)域?qū)嵤┯行ПO(jiān)管、規(guī)范維護(hù)行業(yè)秩序和防范化解行業(yè)風(fēng)險(xiǎn)具有格外重要的意義。國(guó)內(nèi)外商業(yè)銀行的發(fā)展實(shí)踐證明，將商業(yè)銀行經(jīng)營(yíng)管理活動(dòng)納入依法合規(guī)的軌道，既是商業(yè)銀行生存發(fā)展的基本前提，也是商業(yè)銀行穩(wěn)健經(jīng)營(yíng)的關(guān)鍵所在，更是銀行業(yè)市場(chǎng)持續(xù)健康發(fā)展的必然要求。 合規(guī)管理作為一門獨(dú)特的銀行風(fēng)險(xiǎn)管理技術(shù)，如今已得到全球銀行業(yè)的普遍認(rèn)同和高度重視。2005年5月，巴塞爾銀行監(jiān)管管理委員會(huì)發(fā)布了題為合規(guī)與銀行合規(guī)

2、部門的文件，這既是對(duì)于國(guó)際領(lǐng)先銀行合規(guī)工作經(jīng)驗(yàn)的總結(jié)，也明確了國(guó)際銀行監(jiān)管標(biāo)準(zhǔn)的發(fā)展趨勢(shì)。根據(jù)文件規(guī)定，合規(guī)風(fēng)險(xiǎn)是指“銀行由于未能遵循法律法規(guī)、監(jiān)管規(guī)定、自律性組織準(zhǔn)則以及適用于銀行自身業(yè)務(wù)活動(dòng)的行為準(zhǔn)則，而可能遭受法律制裁、監(jiān)管處罰、重大財(cái)務(wù)損失和聲譽(yù)損失的風(fēng)險(xiǎn)。”由此可見，合規(guī)管理實(shí)質(zhì)上就是銀行管理自身合規(guī)風(fēng)險(xiǎn)的職能，這在國(guó)際上已被公認(rèn)為銀行的安身立命之本。 反觀國(guó)內(nèi)，近年來銀行業(yè)頻頻發(fā)生的大案要案恰恰說明“合規(guī)文化”在我國(guó)銀行業(yè)的缺失，“合規(guī)文化”的經(jīng)營(yíng)理念還遠(yuǎn)遠(yuǎn)沒有浸潤(rùn)到銀行的日常管理機(jī)制中。在此背景之下，中國(guó)銀行業(yè)監(jiān)督管理委員會(huì)根據(jù)合規(guī)與銀行合規(guī)部門，結(jié)合中國(guó)銀行業(yè)監(jiān)管實(shí)踐，于200

3、6年10月制定了商業(yè)銀行合規(guī)風(fēng)險(xiǎn)管理指引，正式將商業(yè)銀行合規(guī)管理工作納入監(jiān)管范圍，因此正確認(rèn)識(shí)合規(guī)管理的重要意義顯得正當(dāng)其時(shí)。首先，合規(guī)管理是應(yīng)對(duì)全面監(jiān)管要求的重要保證。隨著國(guó)內(nèi)全方位和多層次的監(jiān)管格局的形成，監(jiān)管當(dāng)局逐漸借鑒國(guó)際上銀行監(jiān)管的先進(jìn)理念和最佳做法，銀行業(yè)的監(jiān)管環(huán)境日益嚴(yán)格、監(jiān)管要求日益復(fù)雜，商業(yè)銀行內(nèi)部必須建立起有效的合規(guī)管理體系來識(shí)別評(píng)估和防范化解各類合規(guī)風(fēng)險(xiǎn)。其次，合規(guī)管理是銀行全面風(fēng)險(xiǎn)管理體系的重要組成部分。全面風(fēng)險(xiǎn)管理是對(duì)銀行業(yè)務(wù)管理中存在的各類風(fēng)險(xiǎn)實(shí)施系統(tǒng)管理，而合規(guī)風(fēng)險(xiǎn)則是各類風(fēng)險(xiǎn)中的核心風(fēng)險(xiǎn)，尤其是形成操作風(fēng)險(xiǎn)的直接誘因，因此強(qiáng)化合規(guī)風(fēng)險(xiǎn)管理是實(shí)現(xiàn)全面風(fēng)險(xiǎn)管理的重要

4、基礎(chǔ)。最后，合規(guī)管理是實(shí)現(xiàn)銀行自身健康發(fā)展的內(nèi)在需求。有種錯(cuò)誤的觀點(diǎn)認(rèn)為合規(guī)管理是一種成本負(fù)擔(dān)，甚至視合規(guī)是業(yè)務(wù)發(fā)展的掣肘。我們必須樹立“合規(guī)創(chuàng)造價(jià)值”的理念，因?yàn)榻∪行У暮弦?guī)管理可以提升銀行的商業(yè)信譽(yù)和社會(huì)形象，提高銀行的競(jìng)爭(zhēng)能力和業(yè)務(wù)效益；相反，嚴(yán)重的合規(guī)缺陷會(huì)使銀行付出慘重的違規(guī)成本，甚至危及銀行的生存，近幾年國(guó)內(nèi)外銀行業(yè)在這方面的反面教訓(xùn)比比皆是。 國(guó)際先進(jìn)銀行合規(guī)管理的通行做法就是由合規(guī)管理部門從法律法規(guī)和監(jiān)管規(guī)定中識(shí)別和評(píng)估合規(guī)風(fēng)險(xiǎn)，將這些合規(guī)風(fēng)險(xiǎn)及時(shí)準(zhǔn)確地分解和提示給相關(guān)職能部門，敦促這些部門采取有效措施將合規(guī)要求有機(jī)融入銀行內(nèi)部的規(guī)章制度和控制體系，最終確保銀行在所有經(jīng)營(yíng)管理

5、行為中防范和化解合規(guī)風(fēng)險(xiǎn)，較為領(lǐng)先的銀行已經(jīng)著手開發(fā)合規(guī)風(fēng)險(xiǎn)管理電子系統(tǒng)。因此，對(duì)銀行必須遵循的法律規(guī)定作系統(tǒng)地歸納梳理可以說是開展合規(guī)管理的基礎(chǔ)建設(shè)工作之一。正是基于這一認(rèn)識(shí)，交通銀行法律合規(guī)部編寫了這本商業(yè)銀行合規(guī)管理實(shí)用手冊(cè)，較為全面地收錄了我國(guó)商業(yè)銀行所需遵循的法律規(guī)定。 根據(jù)商業(yè)銀行經(jīng)營(yíng)管理所涉及的法律關(guān)系劃分，適用于商業(yè)銀行的法律規(guī)定基本可以分為兩類，一是銀行和客戶之間的橫向民商事關(guān)系，這類關(guān)系主要由民商事法律規(guī)定調(diào)整；二是銀行和監(jiān)管者之間的縱向行政關(guān)系，這類關(guān)系主要由行政法律規(guī)定調(diào)整。而商業(yè)銀行合規(guī)管理所要關(guān)注的法律規(guī)定主要就是由第二類規(guī)定構(gòu)成，這也就是本書所要收錄的內(nèi)容。由于納

6、入收錄范圍的是廣義的法律，在效力層次和制定部門各有不同，此外這些法律涉及的監(jiān)管領(lǐng)域、業(yè)務(wù)種類以及發(fā)布時(shí)間等方面也各有不同，因此無論按照以上任意一種標(biāo)準(zhǔn)編排，都難免顧此失彼、以偏概全，影響查找適用的效率。有鑒于此，我們根據(jù)自身工作實(shí)踐，以系統(tǒng)劃分、方便查找為原則，確定了本書的體例編排結(jié)構(gòu)：第一層次，以效力層次和監(jiān)管板塊作為編排標(biāo)準(zhǔn)，即以狹義的法律（由全國(guó)人大及其常委會(huì)制定）和行業(yè)自律準(zhǔn)則分別立章，同時(shí)將監(jiān)管板塊作為行政法規(guī)、行政規(guī)章以及規(guī)范性文件的劃分標(biāo)準(zhǔn)，分列市場(chǎng)準(zhǔn)入監(jiān)管、公司治理監(jiān)管、風(fēng)險(xiǎn)內(nèi)控監(jiān)管、業(yè)務(wù)運(yùn)營(yíng)監(jiān)管、外匯業(yè)務(wù)監(jiān)管、外資銀行監(jiān)管以及監(jiān)管查處與法律救濟(jì)七章。第二層次，以調(diào)整對(duì)象和業(yè)務(wù)

7、種類作為編排標(biāo)準(zhǔn)，除了法律和行業(yè)自律準(zhǔn)則兩章，其他篇章內(nèi)部均根據(jù)調(diào)整對(duì)象和業(yè)務(wù)種類作進(jìn)一步劃分，尤其是業(yè)務(wù)運(yùn)營(yíng)監(jiān)管和外匯業(yè)務(wù)監(jiān)管的劃分層級(jí)較為細(xì)致，對(duì)于部分涉及多個(gè)業(yè)務(wù)種類的法律規(guī)定，我們將其納入關(guān)聯(lián)度最為密切的業(yè)務(wù)種類。第三層次，以發(fā)布時(shí)間和內(nèi)容體系作為編排標(biāo)準(zhǔn)，法律和行業(yè)自律準(zhǔn)則兩章按照發(fā)布時(shí)間排序，其他篇章除了發(fā)布時(shí)間，還按照內(nèi)容體系分為兩個(gè)部分：一是內(nèi)容體系較為健全的章節(jié)式法律規(guī)定，對(duì)于某個(gè)調(diào)整對(duì)象有著較為全面系統(tǒng)地規(guī)定，效力層次一般表現(xiàn)為行政法規(guī)和行政規(guī)章；二是針對(duì)某個(gè)具體問題所作的臨時(shí)通知或者補(bǔ)充通知，一般表現(xiàn)為規(guī)范性文件。這種編排既有助于統(tǒng)攬法律規(guī)定的歷史沿革，也有利于把握法律規(guī)

8、定的基本全貌和歷次更新。當(dāng)然，本書在收錄內(nèi)容全面性和體例編排合理性上并非盡善盡美，對(duì)于存在的不足之處，希望廣大讀者不吝指正，以使我們不斷完善本書。同時(shí)，基于合規(guī)管理動(dòng)態(tài)性的工作理念，我們將會(huì)根據(jù)銀行法律規(guī)定的變化及時(shí)更新本書。 編者 2007年9月 complianceandthecompliancefunctioninbanks complianceandthecompliance functioninbanks april2005 baselcommitteeonbankingsupervision tableofcontents introduction responsibilities

9、oftheboardofdirectorsforcompliance principle1 responsibilitiesofseniormanagementforcompliance principle2 principle3 principle4 compliancefunctionprinciples principle5:independence status headofcompliance conflictsofinterest accesstoinformationandpersonnel principle6:resources principle7:compliancefu

10、nctionresponsibilities advice guidanceandeducation identification,measurementandassessmentofcompliancerisk monitoring,testingandreporting statutoryresponsibilitiesandliaison complianceprogramme principle8:relationshipwithinternalaudit othermatters principle9:crossborderissues principle10:outsourcing

11、 introduction 1.aspartofitsongoingeffortstoaddressbanksupervisoryissuesandenhancesoundpracticesinbankingorganisations,thebaselcommitteeonbankingsupervision(thecommittee)isissuingthishighlevelpaperoncomplianceriskandthecompliancefunctioninbanks.bankingsupervisorsmustbesatisfiedthateffectivecompliance

12、policiesandproceduresarefollowedandthatmanagementtakesappropriatecorrectiveactionwhencompliancefailuresareidentified. 2.compliancestartsatthetop.itwillbemosteffectiveinacorporateculturethatemphasisesstandardsofhonestyandintegrityandinwhichtheboardofdirectorsandseniormanagementleadbyexample.itconcern

13、severyonewithinthebankandshouldbeviewedasanintegralpartofthebanksbusinessactivities.abankshouldholditselftohighstandardswhencarryingonbusiness,andatalltimesstrivetoobservethespiritaswellastheletterofthelaw.failuretoconsidertheimpactofitsactionsonitsshareholders,customers,employeesandthemarketsmayres

14、ultinsignificantadversepublicityandreputationaldamage,evenifnolawhasbeenbroken. 3.theexpression“compliancerisk”isdefinedinthispaperastheriskoflegalorregulatorysanctions,materialfinancialloss,orlosstoreputationabankmaysufferasaresultofitsfailuretocomplywithlaws,regulations,rules,relatedselfregulatory

15、organisationstandards,andcodesofconductapplicabletoitsbankingactivities(together,“compliancelaws,rulesandstandards”). 4.compliancelaws,rulesandstandardsgenerallycovermatterssuchasobservingproperstandardsofmarketconduct,managingconflictsofinterest,treatingcustomersfairly,andensuringthesuitabilityofcu

16、stomeradvice.theytypicallyincludespecificareassuchasthepreventionofmoneylaunderingandterroristfinancing,andmayextendtotaxlawsthatarerelevanttothestructuringofbankingproductsorcustomeradvice.abankthatknowinglyparticipatesintransactionsintendedtobeusedbycustomerstoavoidregulatoryorfinancialreportingre

17、quirements,evadetaxliabilitiesorfacilitateillegalconductwillbeexposingitselftosignificantcompliancerisk. 5.compliancelaws,rulesandstandardshavevarioussources,includingprimarylegislation,rulesandstandardsissuedbylegislatorsandsupervisors,marketconventions,codesofpracticepromotedbyindustryassociations

18、,andinternalcodesofconductapplicabletothestaffmembersofthebank.forthereasonsmentionedabove,thesearelikelytogobeyondwhatislegallybindingandembracebroaderstandardsofintegrityandethicalconduct. 6.complianceshouldbepartofthecultureoftheorganisation;itisnotjustthe responsibilityofspecialistcompliancestaf

19、f.nevertheless,abankwillbeabletomanageitscomplianceriskmoreeffectivelyifithasacompliancefunctioninplacethatisconsistentwiththe“compliancefunctionprinciples”discussedbelow.theexpression“compliancefunction”isusedinthispapertodescribestaffcarryingoutcomplianceresponsibilities;itisnotintendedtoprescribe

20、aparticularorganisationalstructure. 7.therearesignificantdifferencesbetweenbanksregardingtheorganisationofthecompliancefunction.inlargerbanks,compliancestaffmaybelocatedwithinoperatingbusinesslines,andinternationallyactivebanksmayalsohavegroupandlocalcomplianceofficers.insmallerbanks,compliancefunct

21、ionstaffmaybelocatedinoneunit.separateunitshavebeenestablishedinsomebanksforspecialistareassuchasdataprotectionandthepreventionofmoneylaunderingandterroristfinancing. 8.abankshouldorganiseitscompliancefunctionandsetprioritiesforthemanagementofitscomplianceriskinawaythatisconsistentwithitsownriskmana

22、gementstrategyandstructures.forinstance,somebanksmaywishtoorganisetheircompliancefunctionwithintheiroperationalriskfunction,asthereisacloserelationshipbetweencomplianceriskandcertainaspectsofoperationalrisk.othersmayprefertohaveseparatecomplianceandoperationalriskfunctions,butestablishmechanismsrequ

23、iringclosecooperationbetweenthetwofunctionsoncompliancematters. 9.regardlessofhowthecompliancefunctionisorganisedwithinabank,itshouldbeindependentandsufficientlyresourced,itsresponsibilitiesshouldbeclearlyspecified,anditsactivitiesshouldbesubjecttoperiodicandindependentreviewbytheinternalauditfuncti

24、on.principles5to8belowdescribethesehighlevelprinciplesinmoredetail,andthesupportingguidancesetsoutsoundpracticesrelatedtotheprinciples.theprinciplesshouldbeapplicabletoallbanks,althoughitisforindividualbankstodeterminehowbesttheyshouldbeimplemented.abankmaybeabletofollowpracticesotherthanthosesetout

25、inthispaperwhicharealsosoundandwhich,takentogether,demonstratethatitscompliancefunctioniseffective.thewayinwhichtheprinciplesareimplementedwilldependonfactorssuchasthebankssize,thenature,complexityandgeographicalextentofitsbusiness,andthelegalandregulatoryframeworkwithinwhichitoperates.insmallerbank

26、s,forexample,itmaynotbepracticabletoimplementinfullsomeofthespecificmeasuresrecommendedinthispaper,yetthebankmaybeabletotakeothermeasuresthatachievethesameresult. 10.theprinciplesinthispaperassumeagovernancestructurecomposedofaboardofdirectorsandseniormanagement.thelegislativeandregulatoryframeworks

27、differacrosscountriesandtypesofentitiesasregardsthefunctionsoftheboardofdirectorsandseniormanagement.therefore,theprinciplessetoutinthispapershouldbeappliedinaccordancewiththecorporategovernancestructureofeachcountryandtypeofentity.thecommitteeisawarethattherearesignificantdifferencesinlegislativean

28、dregulatoryframeworksacrosscountriesasregardsthefunctionsoftheboardofdirectorsandseniormanagement.insomecountries,theboardhasthemain,ifnotexclusive,functionofsupervisingtheexecutivebody(seniormanagement,generalmanagement)soastoensurethatthelatterfulfilsitstasks.forthisreason,insomecases,itisknownasa

29、supervisoryboard.thismeansthattheboardhasnoexecutivefunctions.inothercountries,bycontrast,the boardhasabroadercompetenceinthatitlaysdownthegeneralframeworkforthemanagementofthebank.owingtothesedifferences,thenotionsoftheboardofdirectorsandseniormanagementareusedinthis papernottoidentifylegalconstruc

30、tsbutrathertolabeltwodecisionmakingfunctionswithinabank. 11.theexpression“bank”isusedinthispapertorefergenerallytobanks,bankinggroups,andtoholdingcompanieswhosesubsidiariesarepredominantlybanks. 12.thispapershouldbereadinconjunctionwithanumberofrelatedcommitteepapers,includingthefollowing: framework

31、forinternalcontrolsystemsinbankingorganisations(september1998); enhancingcorporategovernanceforbankingorganisations(september1999); internalauditinbanksandthesupervisorsrelationshipwithauditors(august2001); customerduediligenceforbanks(october2001); soundpracticesforthemanagementandsupervisionofoper

32、ationalrisk(february2003); internationalconvergenceofcapitalmeasurementandcapitalstandardsarevisedframeworkjune2004;and consolidatedkycriskmanagement(october2004). 13thispaperconsidersthespecificresponsibilitiesofthebanksboardofdirectorsand seniormanagementforcompliance,beforedescribingtheprinciples

33、thatshouldunderpinthebankscompliancefunction. responsibilitiesoftheboardofdirectorsforcompliance principle1 thebanksboardofdirectorsisresponsibleforoverseeingthemanagementofthebankscompliancerisk.theboardshouldapprovethebankscompliancepolicy,includingaformaldocumentestablishingapermanentandeffective

34、compliancefunction.atleastonceayear,theboardoracommitteeoftheboardshouldassesstheextenttowhichthebankismanagingitscomplianceriskeffectively. 14.asnotedintheintroduction,abankscompliancepolicywillnotbeeffectiveunlesstheboardofdirectorspromotesthevaluesofhonestyandintegritythroughouttheorganisation.co

35、mpliancewithapplicablelaws,rulesandstandardsshouldbeviewedasanessentialmeanstothisend.asisthecasewithothercategoriesofrisk,theboardisresponsibleforensuringthatanappropriatepolicyisinplacetomanagethebankscompliancerisk.theboardshouldoverseetheimplementationofthepolicy,includingensuringthatcompliancei

36、ssuesareresolvedeffectivelyandexpeditiouslybyseniormanagementwiththeassistanceofthecompliancefunction.theboardmay,ofcourse,delegatethesetaskstoanappropriateboardlevelcommittee(e.g.itsauditcommittee). responsibilitiesofseniormanagementforcompliance principle2 thebanksseniormanagementisresponsiblefort

37、heeffectivemanagementofthebankscompliancerisk. 15.thefollowingtwoprinciplesarticulatethemostimportantelementsofthisgeneralprinciple. principle3 thebanksseniormanagementisresponsibleforestablishingandcommunicatingacompliancepolicy,forensuringthatitisobserved,andforreportingtotheboardofdirectorsonthem

38、anagementofthebankscompliancerisk. 16.thebanksseniormanagementisresponsibleforestablishingawrittencompliancepolicythatcontainsthebasicprinciplestobefollowedbymanagementandstaff,andexplainsthemainprocessesbywhichcompliancerisksaretobeidentifiedandmanagedthroughalllevelsoftheorganisation.clarityandtra

39、nsparencymaybepromotedbymakingadistinctionbetweengeneralstandardsforallstaffmembersandrulesthatonlyapplytospecificgroupsofstaff. 17.thedutyofseniormanagementtoensurethatthecompliancepolicyisobservedentailsresponsibilityforensuringthatappropriateremedialordisciplinaryactionistakenifbreachesareidentif

40、ied. 18.seniormanagementshould,withtheassistanceofthecompliancefunction: atleastonceayear,identifyandassessthemaincomplianceriskissuesfacingthebankandtheplanstomanagethem.suchplansshouldaddressanyshortfalls(policy,procedures,implementationorexecution)relatedtohoweffectivelyexistingcomplianceriskshav

41、ebeenmanaged,aswellastheneedforanyadditionalpoliciesorprocedurestodealwithnewcompliancerisksidentifiedasaresultoftheannualcomplianceriskassessment;seeparagraph41below. atleastonceayear,reporttotheboardofdirectorsoracommitteeoftheboardonthebanksmanagementofitscompliancerisk,insuchamannerastoassistboa

42、rdmemberstomakeaninformedjudgmentonwhetherthebankismanagingitscomplianceriskeffectively;and reportpromptlytotheboardofdirectorsoracommitteeoftheboardonanymaterialcompliancefailures(e.g.failuresthatmayattractasignificantriskoflegalorregulatorysanctions,materialfinancialloss,orlosstoreputation). princ

43、iple4 thebanksseniormanagementisresponsibleforestablishingapermanentandeffectivecompliancefunctionwithinthebankaspartofthebankscompliancepolicy. 19.seniormanagementshouldtakethenecessarymeasurestoensurethatthebankcanrelyonapermanentandeffectivecompliancefunctionthatisconsistentwiththefollowingprinci

44、ples. compliancefunctionprinciples principle5:independence thebankscompliancefunctionshouldbeindependent. 20.theconceptofindependenceinvolvesfourrelatedelements,eachofwhichisconsideredinmoredetailbelow.first,thecompliancefunctionshouldhaveaformalstatuswithinthebank.second,thereshouldbeagroupcomplian

45、ceofficerorheadofcompliancewithoverallresponsibilityforcoordinatingthemanagementofthebankscompliancerisk.third,compliancefunctionstaff,andinparticular,theheadofcompliance,shouldnotbeplacedinapositionwherethereisapossibleconflictofinterestbetweentheircomplianceresponsibilitiesandanyotherresponsibilit

46、iestheymayhave.fourth,compliancefunctionstaffshouldhaveaccesstotheinformationandpersonnelnecessarytocarryouttheir responsibilities. 21.theconceptofindependencedoesnotmeanthatthecompliancefunctioncannotworkcloselywithmanagementandstaffinthevariousbusinessunits.indeed,acooperativeworkingrelationshipbe

47、tweencompliancefunctionandbusinessunitsshouldhelptoidentifyandmanagecompliancerisksatanearlystage.rather,thevariouselementsdescribedbelowshouldbeviewedassafeguardstohelpensuretheeffectivenessofthecompliancefunction,notwithstandingthecloseworkingrelationshipbetweenthecompliancefunctionandthebusinessu

48、nits.thewayinwhichthesafeguardsareimplementedwilldependtosome extentonthespecificresponsibilitiesofindividualcompliancefunctionstaff. status 22.thecompliancefunctionshouldhaveaformalstatuswithinthebanktogiveittheappropriatestanding,authorityandindependence.thismaybesetoutinthebankscompliancepolicyor

49、inanyotherformaldocument.thedocumentshouldbecommunicatedtoallstaffthroughoutthebank. 23.thefollowingissueswithrespecttothecompliancefunctionshouldbeaddressedinthedocument: itsroleandresponsibilities; measurestoensureitsindependence; itsrelationshipwithotherriskmanagementfunctionswithinthebankandwiththeinternalauditfunction; incaseswherecomplianceresponsibilitiesarecarriedoutbystaffindifferentdepartments,howtheseresponsibilitiesaretobeallocatedamongthedepartments; i